The disclosure relates to N-hydroxylsulfonamide derivatives for formula (I), (II) or (III), wherein the variables are as defined in the specification, that donate nitroxyl (HNO) under physiological conditions and are useful in treating and/or preventing the onset and/or development of diseases or conditions that are responsive to nitroxyl therapy, including heart failure and ischemia/reperfusion injury, wherein the variables shown in these structural formulae are as defined in the specification. These N-hydroxylsulfonamide derivatives release HNO at a controlled rate under physiological conditions, and the rate of HNO release is modulated by varying the nature and location of the functional groups on the N-hydroxylsulfonamide derivatives.
